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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

The alignment of social and labour plan (SLP) commitments with municipal integrated development plans (IDPs) / Jacob Thobatsi Thobatsi

Thobatsi, Jacob Thobatsi January 2014 (has links)
According to s 23, 24 & 25 of the MPRDA, mining companies must submit a Social and Labour Plan (SLP) when applying for mining rights, and the local economic development (LED) of the SLP must be aligned with the local and district municipality Integrated Development Plan (IDP). The alignment between the SLP and IDP local economic development initiatives provides a platform for investment opportunity, economic growth, poverty reduction and infrastructure development (ICMM, 2006). The main objective of this research was to determine the extent to which the mining SLPs are aligned with municipal IDPs. The research was conducted using a qualitative method for three case studies, a literature review, a documents review (of the SLPs and IDPs), questionnaires and interviews. The mining industry charter gives mining companies targets for the development of local communities through their SLPs. The King reports on corporate governance also give the industry ways to report on corporate social responsibility and sustainability. The local government Municipal Systems Act governs the development of local communities through the development of IDPs as per s 29.There are also debates on the increase of local beneficiation by mining companies, thereby creating jobs and accessing incentives in the form of royalty payments and tax relief. In addition there is a growing demand for a portion of such royalties and taxes to be paid directly into the municipalities to improve the LED and infrastructure challenges. The main challenge with alignment is how mining companies deal with related community grievances and risks, capacity constraints at local government and the DMR, poor stakeholder engagement and the backlog of service delivery. Overall, in the three case studies the KPIs were generally aligned (criteria B) with the municipal IDPs, which indicates that there is a general compliance with the DMR regulations and guidelines. The SLPs, socio-economic background and key economic activities were aligned (criteria A) with the IDPs, while projects and programmes were also generally aligned (criteria B). The negative social impacts were just aligned (criteria C) with the IDPs while no KPI was found to be not aligned (criteria D) with IDP. Some of the initiatives to improve the positive social impacts were the continuous Social Impact Assessment (SIA) throughout the life of mine. Most importantly the research identified that there is a need to improve capacity in local government for dealing with local economic development as this will also aid/improve the alignment of IDPs and SLPs. / M Environmental Management, North-West University, Potchefstroom Campus, 2014
12

Die bydrae van leer- en onderrigsteunmateriaal, onderwysers en die omgewing tot die perseptueel-motoriese gereedmaking van graad R-leerders / Annemarie Loubser

Loubser, Annemarie January 2015 (has links)
Die ontwikkeling van perseptueel-motoriese vaardighede is noodsaaklik om skoolsukses in graad 1 te verseker. Sodanige perseptueel-motoriese vaardighede word beïnvloed deur faktore soos die onderwyser se houding, en kennis en die gebruik van leer- en onderrigsteunmateriaal (LOSM). Om skoolsukses in graad 1 te verseker moet die leerder skoolgereed en skoolryp wees. Skoolgereedheid en skoolrypheid word beïnvloed deur eksterne faktore, soos die sosio-ekonomiese omstandighede, samelewing, gemeenskap, kultuur, die skool, die onderwyser, beskikbaarheid van leer- en onderrigsteunmateriaal, ouers en gesinstrukture. Daar is met die proefskrif gepoog om eerstens die effek van ʼn leerondersteuningintervensie op perseptueel-motoriese vaardighede van graad R-leerders in gedepriveerde omgewings te bepaal. Tweedens is daar bepaal of die leemtes in graad R-onderwysers se kennis van perseptueel-motoriese vaardighede die skoolgereedheid van graad R-leerders kan beïnvloed. Die derde doelstelling was om die verband tussen sekere biografiese veranderlikes en die graad R-onderwyseres se houding teenoor die ontwikkeling van perseptueel-motoriese vaardighede van graad R-leerders te bepaal. Die vierde doelstelling het die impak van die gebruik van toepaslike LOSM op die ontwikkeling van graad R-leerders se perseptueel-motoriese vaardighede, met die fokus op klein- en grootmotoriese vaardighede bepaal. Om doelstelling 1 te ontleed het die proefskrif eerstens gepoog om die effek van ʼn leerondersteuningintervensie op skoolgereedheid gebaseer op perseptueel-motoriese vaardighede van graad R-leerders in gedepriveerde omgewings te bepaal. ʼn Leerderondersteuningintervensie wat gefokus het op die ontwikkeling van perseptueel-motoriese vaardighede van graad R-leerders vanuit lae sosio-ekonomiese samelewings is saamgestel. ʼn Kwantitatiewe navorsingsmetode is gevolg met ʼn drie-groep-voortoets-natoets-ontwerp. Die populasie vir hierdie doelstelling het bestaan uit drie graad R-skole wat deur middel van ʼn gerieflikheidsteekproef gekies is. Twee kwintiel 1-skole, ʼn kontroleskool (n = 30) en ʼn eksperimentele skool (n = 25), asook een kwintiel 3-skool (n = 22) is gekies. ʼn Leerderondersteuningintervensie wat gefokus het op die ontwikkeling van perseptueel-motoriese vaardighede is oor ʼn tydperk van nege maande by die eksperimentele skool (skool E) geïmplementeer deurdat hulp aan die onderwysers verleen is en die leeromgewing van die leerders opgegradeer is. Die leerders is voor- en na die intervensie deur middel van ʼn skoolgereedheidstoets geevalueer. Die resultate is deur middel van ʼn variansie-analise (ANOVA), kovariansie-analise (ANCOVA) en afhanklike t-toetse geanaliseer om die verskille tussen en binne groepe te bepaal. ʼn Beduidende verband tussen skoolgereedheid en perseptueel-motoriese ontwikkeling is gevind waar faktore soos die omgewing, minimum leer- en onderrigsteunmateriaal en beperkte kennis van die onderwyser ʼn rol gespeel het. Vanaf die voortoets tot die natoets was die persentasie skoolgereedheid onderskeidelik soos volg kontroleskool 1 (32% - 56%), kontroleskool 2 (58% - 70%), eksperimentele skool (34% - 66%). ʼn Groter verbetering in die skoolgereedheid kan by die eksperimentele skool waargeneem word. Die resultate het aangedui dat ʼn perseptueel-motoriese intervensie leerders in lae sosio-ekonomiese omgewings kan help om faktore soos ʼn gebrek aan LOSM, leemtes in onderwysers se kennis en houdings wat skoolgereedheid moontlik kan beïnvloed, te oorkom. Doelstelling 2 het die verband tussen leemtes in graad R-onderwysers (n = 25) se kennis van perseptueel-motoriese ontwikkeling en die stand van perseptueel-motoriese vaardighede by graad R-leerders ondersoek. ʼn Gekombineerde-navorsingsmetode vanuit ʼn post-positivistiese paradigma is hiervoor onderneem en dit is volgens ʼn fenomenologies-interpretivistiese perspektief uitgevoer. ʼn Selfopgestelde vraelys wat bestaan het uit geslote-en oopeind-vrae is as meetinstrument gebruik om vyf-en-twintig (n = 25) graad R-onderwysers se kennis oor die ontwikkeling van perseptueel-motoriese vaardighede van graad R-leerders in die Potchefstroomdistrik, in te win. Die vraelys het bestaan uit die invul van biografiese gegewens, tien vrae waar die onderwyser se kennis met betrekking tot perseptueel-motoriese vaardighede bepaal is, sestien vrae waar ʼn scenario met ʼn foto en beskrywing geskets is en die onderwyser die korrekte perseptueel-motoriese vaardigheid daaraan moes koppel en agt vrae waar die onderwyser se kennis ten opsigte van die ontwikkeling van perseptueel-motoriese vaardighede in graad R bepaal is. Die inligting uit die vraelyste is deur middel van Atlas.ti™ en statistiese ontleding geanaliseer. Interne itemkorrelasie van die vraelys is vasgestel en ʼn Cronbach Alpha met ʼn waarde van 0,74, gebaseer op die statistiese analise, is bepaal. Die resultate het leemtes in graad R-onderwysers se kennis met betrekking tot aspekte wat verband hou met perseptueel-motoriese onwikkeling getoon. Onvoldoende opleiding is by 80% van die respondente geïdentifiseer, wat tot die leemte in die onderwysers se kennis kon bydrae. Verder het dié onderwysers nie oor die voldoende kennis beskik oor die volle omvang van die Kurrikulum- en Assesseringsbeleidsverklaring nie en ʼn groot persentasie was onseker oor hoe om kurrikulumvoorskrifte effektief te implementeer. Die verband tussen sekere biografiese veranderlikes en die graad R-onderwyseres se houding teenoor die ontwikkeling van perseptueel-motoriese vaardighede van graad R-leerders is vir doelstelling 3 bepaal. ʼn Kwantitatiewe navorsingmetode is gevolg waar graad R-onderwysers (n = 25) wat volgens beskikbaarheid geselekteer is, ʼn selfontwikkelde vraelys voltooi het, waar die hoeveelheid tyd wat aan verskillende vakke bestee word, aangedui is. Resultate is statisties geanaliseer deur gebruik te maak van beskrywende statistiek sowel as Spearman se rangorde-korrelasie om te bepaal of daar ʼn verband bestaan tussen die onderwysers se houding, soos gemeet aan die hoeveelheid tyd wat aan die onderrig van die verskillende vakke in graad R bestee is, die ouderdom en ondervinding van die onderwysers, die aantal leerders in die klas en die sosio-ekonomiese omstandighede van leerders in die klas. Tweerigting-frekwensietabelle is verder gebruik om Chi-kwadraattoetse en Cramer’s V wat die sterkte van die verband tussen ras, taal van onderrig en die vrae wat verband hou met houding te bepaal. ʼn Beduidende verband is gevind tussen ouderdom en ondervinding van die respondente en die hoeveelheid leerders in die klas, die sosio-ekonomiese omgewing en die tyd wat aan onderrig van vakke bestee word. Hierdie aspekte kan moontlik bydra tot die onderwysers se houding ten opsigte van die onderrig van Lewensvaardighede, wat perseptueel-motoriese ontwikkeling insluit. Indien dié aspekte aangespreek kan word deur intervensie en indiensopleiding, kan die onderwyser se houding teenoor die onderrig van Lewensvaardighede moontlik verander, wat sal bydra tot groter klem op die ontwikkeling van perseptueel-motoriese vaardighede. Doelstelling 4 het die impak van die gebruik van toepaslike leer- en onderrigsteunmateriaal op die ontwikkeling van perseptueel-motoriese vaardighede met die fokus op groot- en klein (fyn) motoriese vaardighede by die graad R-skole bepaal. Om die doelstelling te bereik is leerders van twee skole binne dieselfde sosio-ekonomiese omstandighede se skoolgereedheid tydens ʼn voortoets bepaal. ʼn Gekombineerde navorsingsmetode met ʼn tweegroep-voortoets-natoets-ontwerp is gevolg. Leerders van twee graad R-skole (kwintiel 1) met ʼn gemiddelde ouderdom van 5,2 (± 0,5) jaar in die Potchefstroomdistrik is met ʼn gerieflikheidsteekproef geselekteer. ʼn Perseptueel-motoriese intervensie, wat gefokus het op die ontwikkeling van perseptueel-motoriese vaardighede is deur middel van onderwyser-ondersteuning en die skep van ʼn effektiewe leeromgewing, vanaf Februarie tot November (nege maande) by die eksperimentele skool (n = 25) uitgevoer, terwyl geen addisionele hulpverlening in die kontroleskool (n = 30) plaasgevind het nie. Die kwantitatiewe resultate is ontleed deur middel van ʼn afhanklike- en onafhanklike t-toets en ʼn ANCOVA is gebruik om verskille tussen en binne die skole te bepaal. Die kwalitatiewe navorsing is deur middel van ʼn multi-metode-benadering met die fokus op foto-analise en beskrywende inligting geanaliseer. Voor intervensie was geen van die leerders in die twee skole skoolgereed nie. Na die intervensie was die aangepaste gemiddeldes wat behaal is in die natoets vir klein- en grootspier-koördinasie by die eksperimentele skool prakties betekenisvol beter as dié van die kontroleskool. In die eksperimentele skool was 17 uit 20 leerders na die intervensie skoolgereed, terwyl daar uit die kontroleskool slegs 8 uit 28 leerders skoolgereed was. Die resultate dui daarop dat perseptueel-motoriese vaardighede van leerders vanuit ʼn lae sosio-ekonomiese omgewing met effektiewe LOSM gestimuleer kan word om hul skoolgereedheid te verbeter. Vroeë intervensie in die vorm van onderwyser-ondersteuning en opgradering van die leeromgewing wat fokus op die ontwikkeling van perseptueel-motoriese vaardighede in graad R, kan moontlik agterstande in die verband aanspreek en sodoende bydra tot die verbetering van skoolgereed. Op grond van bogenoemde resultate kan daar tot die gevolgtrekking gekom word dat die graad R-leerder in gedepriveerde omgewings se perseptueel-motoriese ontwikkeling wel deur verskeie faktore negatief beïnvloed kan word. Van hierdie faktore is onder meer die onderwyser se houding, leemte in kennis, onvoldoende opleiding en beskikbaarheid van leer- en onderrigsteunmateriaal. Daar word gevolglik aanbeveel dat leerders wat in lae sosio-ekonomiese omgewings grootword aan ʼn vroeë intervensie, wat fokus op die ontwikkeling van perseptueel-motoriese vaardighede en effektiewe LOSM, blootgestel moet word. Daarbenewens behoort onderwysers se leemte in kennis oor perseptueel-motoriese vaardighede asook hul houding oor die belangrikheid van perseptueel-motoriese vaardighede aangespreek te word deur onder andere indiensopleidingsprogramme. Die belang van die aanstelling van goed opgeleide onderwysers, gerig op vroeë kinderontwikkeling behoort ook by die Departement van Basiese Onderwys aandag te geniet. Sodoende kan dié leerders se agterstande tydig oorkom word en hul skoolgereedheid verbeter word. / PhD (Human Movement Science), North-West University, Potchefstroom Campus, 2015
13

The alignment of social and labour plan (SLP) commitments with municipal integrated development plans (IDPs) / Jacob Thobatsi Thobatsi

Thobatsi, Jacob Thobatsi January 2014 (has links)
According to s 23, 24 & 25 of the MPRDA, mining companies must submit a Social and Labour Plan (SLP) when applying for mining rights, and the local economic development (LED) of the SLP must be aligned with the local and district municipality Integrated Development Plan (IDP). The alignment between the SLP and IDP local economic development initiatives provides a platform for investment opportunity, economic growth, poverty reduction and infrastructure development (ICMM, 2006). The main objective of this research was to determine the extent to which the mining SLPs are aligned with municipal IDPs. The research was conducted using a qualitative method for three case studies, a literature review, a documents review (of the SLPs and IDPs), questionnaires and interviews. The mining industry charter gives mining companies targets for the development of local communities through their SLPs. The King reports on corporate governance also give the industry ways to report on corporate social responsibility and sustainability. The local government Municipal Systems Act governs the development of local communities through the development of IDPs as per s 29.There are also debates on the increase of local beneficiation by mining companies, thereby creating jobs and accessing incentives in the form of royalty payments and tax relief. In addition there is a growing demand for a portion of such royalties and taxes to be paid directly into the municipalities to improve the LED and infrastructure challenges. The main challenge with alignment is how mining companies deal with related community grievances and risks, capacity constraints at local government and the DMR, poor stakeholder engagement and the backlog of service delivery. Overall, in the three case studies the KPIs were generally aligned (criteria B) with the municipal IDPs, which indicates that there is a general compliance with the DMR regulations and guidelines. The SLPs, socio-economic background and key economic activities were aligned (criteria A) with the IDPs, while projects and programmes were also generally aligned (criteria B). The negative social impacts were just aligned (criteria C) with the IDPs while no KPI was found to be not aligned (criteria D) with IDP. Some of the initiatives to improve the positive social impacts were the continuous Social Impact Assessment (SIA) throughout the life of mine. Most importantly the research identified that there is a need to improve capacity in local government for dealing with local economic development as this will also aid/improve the alignment of IDPs and SLPs. / M Environmental Management, North-West University, Potchefstroom Campus, 2014
14

The effect of real exchange rate misalignment on economic growth in South Africa / S. Zwedala.

Zwedala, Sibulele January 2013 (has links)
The growth performance of the South African economy over the past two and a half decades has been disappointing. The economy has not reached the high growth rates of the 1960s, which is desperately needed to alleviate poverty in the country. While the sources of growth have been a subject of much debate, recently the notion that the Real Exchange Rate (RER) level of a country matters for growth has attracted attention. While it is generally expected that the value of the currency should not remain constant and that the exchange rate fluctuates over time, in the long-term, it is expected to converge to an equilibrium level South Africa follows an inflation targeting framework and a free floating exchange rate regime. The exchange rate has been highly volatile since the abolishment of the dual exchange rate system in 1995. This implies that there were periods of overvaluation and undervaluation from the equilibrium level; in other words the rand experienced times of misalignment. In the event of misalignments, the RER is moved to levels which make it difficult for an economy to sustain international competitiveness over the long-run, and this is harmful to growth rates in the economy. This is especially true for countries, such as South Africa, which is heavily dependent on exports. The RER is therefore very powerful and has been argued to be the cause of loss of competitiveness and growth slowdowns. This study investigates this notion for South Africa. The main aim of this study is therefore to investigate the effects of RER misalignment on economic growth in South Africa. This implies that the study aims to determine the level of RER equilibrium, the misalignment in the real value of the rand, and how this misalignment has affected economic growth in the country. The Behavioural Equilibrium Exchange Rate (BEER) approach is followed to determine the Equilibrium Exchange Rate (EER), which allows for the use of fundamental macroeconomic variables to determine the real equilibrium level of the rand. Identified fundamental variables, which are the main drivers of the current RER in South Africa, include GDP per capita, trade openness, terms of trade, gross fixed capital formation and the real interest rate differential. A Vector Error-Correction Mechanism (VECM) is used in the estimation of the Real Equilibrium Exchange Rate (REER). Misalignment is calculated as the difference between the actual and the equilibrium real exchange rate. It is found that during the period under investigation (1985 to 2011) there have been substantial misalignments in the RER of the rand, though the currency was mostly overvalued. It is also shown that the rand does revert to its equilibrium level over time. The least square method is used to determine the effect of this RER misalignment on economic growth. Additional variables such as the initial level of GDP per capita, trade openness, terms of trade as well as gross fixed capital formation, are included in the growth specification. Trade reforms emphasise the importance of export-led growth in a commodity-rich economy, such as South Africa. The results indicate that the RER misalignment has a positive coefficient; this implies that a misalignment in the rand has not necessarily been harmful to economic growth. Therefore, it can be concluded that in the case of South Africa, misalignment is generally stimulating growth, but more so when the currency is undervalued. The results therefore show that the RER should be kept at competitive levels in order to boost economic growth in the country. The results also show support for the strategy of export-led growth in South Africa. / Thesis (MCom (Economics))--North-West University, Potchefstroom Campus, 2013.
15

The effect of real exchange rate misalignment on economic growth in South Africa / S. Zwedala.

Zwedala, Sibulele January 2013 (has links)
The growth performance of the South African economy over the past two and a half decades has been disappointing. The economy has not reached the high growth rates of the 1960s, which is desperately needed to alleviate poverty in the country. While the sources of growth have been a subject of much debate, recently the notion that the Real Exchange Rate (RER) level of a country matters for growth has attracted attention. While it is generally expected that the value of the currency should not remain constant and that the exchange rate fluctuates over time, in the long-term, it is expected to converge to an equilibrium level South Africa follows an inflation targeting framework and a free floating exchange rate regime. The exchange rate has been highly volatile since the abolishment of the dual exchange rate system in 1995. This implies that there were periods of overvaluation and undervaluation from the equilibrium level; in other words the rand experienced times of misalignment. In the event of misalignments, the RER is moved to levels which make it difficult for an economy to sustain international competitiveness over the long-run, and this is harmful to growth rates in the economy. This is especially true for countries, such as South Africa, which is heavily dependent on exports. The RER is therefore very powerful and has been argued to be the cause of loss of competitiveness and growth slowdowns. This study investigates this notion for South Africa. The main aim of this study is therefore to investigate the effects of RER misalignment on economic growth in South Africa. This implies that the study aims to determine the level of RER equilibrium, the misalignment in the real value of the rand, and how this misalignment has affected economic growth in the country. The Behavioural Equilibrium Exchange Rate (BEER) approach is followed to determine the Equilibrium Exchange Rate (EER), which allows for the use of fundamental macroeconomic variables to determine the real equilibrium level of the rand. Identified fundamental variables, which are the main drivers of the current RER in South Africa, include GDP per capita, trade openness, terms of trade, gross fixed capital formation and the real interest rate differential. A Vector Error-Correction Mechanism (VECM) is used in the estimation of the Real Equilibrium Exchange Rate (REER). Misalignment is calculated as the difference between the actual and the equilibrium real exchange rate. It is found that during the period under investigation (1985 to 2011) there have been substantial misalignments in the RER of the rand, though the currency was mostly overvalued. It is also shown that the rand does revert to its equilibrium level over time. The least square method is used to determine the effect of this RER misalignment on economic growth. Additional variables such as the initial level of GDP per capita, trade openness, terms of trade as well as gross fixed capital formation, are included in the growth specification. Trade reforms emphasise the importance of export-led growth in a commodity-rich economy, such as South Africa. The results indicate that the RER misalignment has a positive coefficient; this implies that a misalignment in the rand has not necessarily been harmful to economic growth. Therefore, it can be concluded that in the case of South Africa, misalignment is generally stimulating growth, but more so when the currency is undervalued. The results therefore show that the RER should be kept at competitive levels in order to boost economic growth in the country. The results also show support for the strategy of export-led growth in South Africa. / Thesis (MCom (Economics))--North-West University, Potchefstroom Campus, 2013.
16

Gedifferensieerde verslagdoening in Suid-Afrika (Afrikaans)

Koppeschaar, Zanne Ronelle 25 October 2010 (has links)
AFRIKAANS: Die doel van rekeningkundige verslagdoening is om inligting te verskaf oor die finansiële stand, prestasie en veranderinge in die finansiële stand van ’n onderneming wat nuttig is vir ’n verskeidenheid van gebruikers om rasionele ekonomiese besluite te kan neem. Die probleem wat in hierdie studie aangespreek word, is die onvermoë van rekeningkundige inligting in finansiële state om aan die spesifieke behoeftes van die gebruikers van klein maatskappy finansiële state in Suid-Afrika te voldoen. Die studie behels ’n omvattende meningsopname van die behoeftes van gebruikers van klein maatskappy finansiële state in Suid-Afrika, ten einde aanbevelings vir die verbetering van die huidige rekeningkundige verslagdoeningstelsel ten opsigte van klein maatskappye te maak. Die empiriese ondersoek wat uitgevoer is, het die spesifieke inligtingsbehoeftes van die verskillende gebruikersgroepe van klein maatskappy finansiële state in Suid-Afrika bepaal deur gebruik te maak van vraelyste. Die data wat ingesamel is, vir doeleindes van die studie, het bestaan uit 434 voltooide vraelyste deur geregistreerde klein praktisyns, 212 voltooide vraelyste deur eienaars/bestuur van privaatmaatskappye, 5 voltooide vraelyste deur finansiële instellings, asook ’n onderhoud wat met die Suid-Afrikaanse Inkomstediens (SAID) gevoer is. Hierdie studie het getoon dat huidige rekeningkundige verslagdoeningsvereistes vir privaatmaatskappye nie aan die behoeftes van die gebruikers van hierdie maatskappye se finansiële state in Suid-Afrika voldoen nie. Die vereistes van die rekeningkundige standaard, IFRS for SMEs, wat gedurende 2007 in Suid-Afrika aanvaar is en op klein maatskappye van toepassing is, voldoen nie aan die inligtingsbehoeftes van Suid-Afrikaanse gebruikers nie. Gesien in die lig van die belangrike bydrae wat klein maatskappye tot die Suid-Afrikaanse ekonomie lewer, is die rekeningkundige verslagdoening van hierdie maatskappye noodwendig belangrik. Gebruikers van klein maatskappy finansiële state vereis dat huidige rekeningkundige verslagdoeningsvereistes verminder en vereenvoudig word, ten einde aan hulle spesifieke inligtingsbehoeftes te voldoen en om te verseker dat finansiële state betekenisvolle, relevante en betroubare inligting vir die gebruikers daarvan voorsien. ENGLISH: The objective of financial reporting is to provide information in regards with the financial position, performance and changes in the financial position of an entity that is useful for various users, enabling the users to form rational economical decisions. The problem that has been addressed in this study pertains to the inability of accounting information, produced in financial statements, to address specific needs of users of small company’s financial statements in South Africa. The study includes a comprehensive opinion survey of needs for users of small company’s financial statements in South Africa, in order to make recommendations for the improvement of the current accounting reporting standards for small companies. The empirical research performed within this study included the assessment of specific information needs for various user groups of small company’s financial statements in South Africa, by use of questionnaires. The data gathered for the purpose of this study consisted of 434 completed questionnaires by registered small practitioners, 212 completed questionnaires by owners of private companies, 5 completed questionnaires by financial institutions, as well as an interview with the South-African Revenue Services (SARS). The results of the study showed that the current reporting standards for private companies do not satisfy the needs of the users of these small company’s financial statements in South Africa. The requirements of the accounting standard, IFRS for SMEs, that was accepted in South Africa during 2007, applicable on small companies, does not satisfy the information needs of the South-African users. In the light that small companies make up an integral part of the South-African economy, the accounting reporting for these small companies is inevitably important. Users of small company’s financial statements require that the current reporting standards be reduced and simplified in order to address the users’ specific information needs and to ensure that the information in financial statements is meaningful, relevant and reliable for the users. / Thesis (DCom)--University of Pretoria, 2010. / Accounting / unrestricted
17

Facilitating awareness in children from a low socio-economic environment using the art-making process / J.M. Rousseau.

Rousseau, Jennifer Maria January 2013 (has links)
Gestalt theory and Positive Psychology formed the underlying theoretical frameworks of this study. Both Gestalt theory and Positive Psychology adopt a positive outlook towards human nature with the possibility of individuals becoming self-supporting and fully functioning. Both theories also regard awareness to be paramount in establishing healthy self-regulation and optimal well-being. Both Gestalt theory and Positive Psychology provided the link between the concepts, and were also used to describe the main concepts in the study. A review of the literature shows that children living in underprivileged communities often face many environmental stressors that can impact on their well-being and optimal psychological, cognitive, emotional and physical functioning. When this occurs, children are often not able to meet very important needs. They may have to find alternative ways to „survive‟ and protect themselves from certain stressors and cope with their environment. Very often these coping strategies are dysfunctional and certain parts within the child can become cut off or pushed aside, severing healthy contact with the environment. The child may also experience a sense of numbing and lack of awareness of senses, emotions and thoughts. The child is therefore living out of awareness. The literature suggests that the process of artmaking can contribute to facilitating awareness, which can enhance selfunderstanding and possibly lead to a greater sense of well-being. The researcher attempted to explore the kinds of awareness that could be facilitated through the artmaking process. A qualitative research design with a phenomenological strategy of enquiry was used for this study. Seven children in middle childhood living in a low socio-economic community took part in the study. They were between the ages of eleven and twelve years and had suffered some form of environmental stress. They had been subjected to substance and alcohol abuse, violence, death and divorce. Focus groups and semi-structured interviews were used in order to understand what awareness may have been facilitated in children during the art-making process. The data collected were analysed thematically. The results revealed that the art-making process enabled the participants to experience certain kinds of awareness. The participants became aware of certain emotions and feelings like happiness, enjoyment, calmness, pride and mastery, as well as feelings of anger, sadness and denial. The participants were able to recognise and express positive emotions, but it appeared that the more complex emotions were recognised although not expressed. The most common emotion experienced by the participants was the sense of happiness and enjoyment they seemed to feel as they worked with the different art materials. It appeared that the playful nature of the art-making process kept them engaged and in contact with the process. The participants also became aware of a range of tactile experiences that each art medium offered; clay, paint, collage, hand printing and texture rubbings. These tactile experiences led them to an awareness of feelings and associations. The findings also indicated that the participants became aware of a sense of agency, as they appeared to have a sense of control and empowerment over the art mediums. This element of control over the art mediums seemed to afford the participants the ability to change what they did not like in their art work. This ability to change things appeared to feed back to, and enhance, their sense of empowerment. Through the findings of the study, as well as from the literature, this quality of empowerment, control and change is important for children in need living in a stressful environment, as it may foster a sense of agency that they may not find from their environment. Another significant finding seemed to be the participants‟ awareness of their context in terms of an unavailability of certain environmental resources to fulfil their needs, namely financial resources and nurturing. The participants‟ awareness centred around basic survival needs, for example lack of sufficient food, but also their awareness of relational needs and challenges, for example overcrowded households, alcohol-abusing parents and divorce. / Thesis (MA (Psychology))--North-West University, Potchefstroom Campus, 2013.
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Facilitating awareness in children from a low socio-economic environment using the art-making process / J.M. Rousseau.

Rousseau, Jennifer Maria January 2013 (has links)
Gestalt theory and Positive Psychology formed the underlying theoretical frameworks of this study. Both Gestalt theory and Positive Psychology adopt a positive outlook towards human nature with the possibility of individuals becoming self-supporting and fully functioning. Both theories also regard awareness to be paramount in establishing healthy self-regulation and optimal well-being. Both Gestalt theory and Positive Psychology provided the link between the concepts, and were also used to describe the main concepts in the study. A review of the literature shows that children living in underprivileged communities often face many environmental stressors that can impact on their well-being and optimal psychological, cognitive, emotional and physical functioning. When this occurs, children are often not able to meet very important needs. They may have to find alternative ways to „survive‟ and protect themselves from certain stressors and cope with their environment. Very often these coping strategies are dysfunctional and certain parts within the child can become cut off or pushed aside, severing healthy contact with the environment. The child may also experience a sense of numbing and lack of awareness of senses, emotions and thoughts. The child is therefore living out of awareness. The literature suggests that the process of artmaking can contribute to facilitating awareness, which can enhance selfunderstanding and possibly lead to a greater sense of well-being. The researcher attempted to explore the kinds of awareness that could be facilitated through the artmaking process. A qualitative research design with a phenomenological strategy of enquiry was used for this study. Seven children in middle childhood living in a low socio-economic community took part in the study. They were between the ages of eleven and twelve years and had suffered some form of environmental stress. They had been subjected to substance and alcohol abuse, violence, death and divorce. Focus groups and semi-structured interviews were used in order to understand what awareness may have been facilitated in children during the art-making process. The data collected were analysed thematically. The results revealed that the art-making process enabled the participants to experience certain kinds of awareness. The participants became aware of certain emotions and feelings like happiness, enjoyment, calmness, pride and mastery, as well as feelings of anger, sadness and denial. The participants were able to recognise and express positive emotions, but it appeared that the more complex emotions were recognised although not expressed. The most common emotion experienced by the participants was the sense of happiness and enjoyment they seemed to feel as they worked with the different art materials. It appeared that the playful nature of the art-making process kept them engaged and in contact with the process. The participants also became aware of a range of tactile experiences that each art medium offered; clay, paint, collage, hand printing and texture rubbings. These tactile experiences led them to an awareness of feelings and associations. The findings also indicated that the participants became aware of a sense of agency, as they appeared to have a sense of control and empowerment over the art mediums. This element of control over the art mediums seemed to afford the participants the ability to change what they did not like in their art work. This ability to change things appeared to feed back to, and enhance, their sense of empowerment. Through the findings of the study, as well as from the literature, this quality of empowerment, control and change is important for children in need living in a stressful environment, as it may foster a sense of agency that they may not find from their environment. Another significant finding seemed to be the participants‟ awareness of their context in terms of an unavailability of certain environmental resources to fulfil their needs, namely financial resources and nurturing. The participants‟ awareness centred around basic survival needs, for example lack of sufficient food, but also their awareness of relational needs and challenges, for example overcrowded households, alcohol-abusing parents and divorce. / Thesis (MA (Psychology))--North-West University, Potchefstroom Campus, 2013.
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An analysis of selected stakeholder dynamics in the South African recreational freshwater angling sector / by J.J.S. van Zyl

Van Zyl, Jan Johannes Steyn January 2010 (has links)
Angling as a sport and recreational activity attracts millions of participants worldwide, making it the most popular pastime on the planet. Freshwater bank anglers in South Africa account for approximately 60% of the angling community and contribute billions to the economy. The freshwater bank angling industry as such is largely informal, with the exception of the small organised angling section. The technical aspects of angling receive an abundance of covering in magazines and increases in popularity through the electronic media. This study focuses on lesser known aspects regarding the angling industry stakeholders and put the activities of South African freshwater bank anglers in perspective. Valuable information was gathered describing the socio-economic profile and various preferences and habits of anglers. The information should form the basis of future studies to formalise the freshwater bank angling industry. A general and mutual concern among stakeholders for the future sustainability of freshwater angling was identified. The apparent lack of enforcing angling and environmental legislation was singled out as a serious shortcoming in protecting the interests of stakeholders. The study calls for organised angling to engage all stakeholders in a national strategy for developing the structures and creating the momentum to promote and grow this undervalued industry to its potential. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.
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Implementation of the Human Resource Development Strategy for South Africa / Andrew Willie Bartlett

Bartlett, Andrew Willie January 2011 (has links)
In 2001 the first Human Resource Development Strategy of South Africa (HRDSA) was implemented. The lack of institutional arrangements, structures, procedures, processes and capacity and the location of the HRDSA, 2001, at both the then Departments of Education and Labour, severely hampered the implementation and effective functioning of the Strategy. This study aims to find solutions to the main implementation difficulties experienced with the HRDSA, 2001, in order to ensure increased performance regarding the strategic priorities of the revised HRDSA, 2010 – 2030. An empirical study was conducted to determine potential challenges pertaining to the implementation of the revised HRDSA. Interviews were conducted with senior officials and experts at relevant national departments and with the Gauteng Provincial Government and social partners and relevant stakeholders, including organised labour and organised business. Questionnaires distributed among human resource development (HRD) practitioners addressed matters pertaining to possible solutions with regard to the appropriate location of the HRDSA, challenges in implementing the HRDSA, capacity needs, appropriate governance structures, political support and budgetary constraints. Best practice for the implementation of a national HRD strategy in a number of countries is outlined and discussed with a view to benchmarking the HRDSA and learning from the mistakes made by them in the implementation of their national HRD strategies. Based on these lessons learnt by those countries, and valuable information gathered through the results obtained from the questionnaires and interviews, recommendations are made to support the successful implementation of the revised HRDSA. The recommendations are focused on the effective, efficient, economic and sustainable implementation of the revised HRDSA commitments, strategic priorities, strategic objectives, programmes and projects to improve social and economic growth, as well as HRD, human development (HD) and accelerated quality service delivery in South Africa. / Thesis (M. Development and Management)--North-West University, Potchefstroom Campus, 2011.

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